Policy paper

Increasing the maximum prison term for tax fraud

This measure is about amending the legislation to increase the maximum sentence from 7 to 14 years for all criminal penalties applied in cases of fraud in relation to revenue and duties.

• From: HM Revenue & Customs
• Published: 18 July 2023
• Last updated: 22 November 2023 — See all updates

Documents

Doubling the maximum prison term for the most egregious examples of tax fraud

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Draft legislation

PDF, 82.1 KB, 3 pages

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Draft legislation (accessible version)

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Explanatory note

ODT, 11.3 KB

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Explanatory note (accessible version)

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Details

This measure will double the maximum prison term from 7 to 14 years for individuals convicted of the most egregious examples of tax fraud. This demonstrates the government’s intent to crack down on tax fraud and deter criminal behaviour which reduces the amount of money available to fund vital public services.

This is part of a wider package of measures to discourage those who knowingly and deliberately defrauds the Exchequer.

Published 18 July 2023
Last updated 22 November 2023 + show all updates

1. 22 November 2023

   Updated to reflect changes following the Office for Budget Responsibility November 2023 forecast.

2. 18 July 2023

   First published.